Japan Bank for International Cooperation
Summary of the Financial Statements for the Fiscal Year ending March 2006
(In accordance with the JBIC Law)
Pursuant to Article 40 of the Japan Bank for International Cooperation Law (“JBICLaw”), Japan Bank for International Cooperation (“the Bank”) prepared its financial statements
for fiscal year 2005 (April 1, 2005 – March 31, 2006) and published them in an official gazetteon June 30, 2006. The highlights of the financial statements are shown below. The financial
statements were prepared in accordance with JBIC Law, the regulations thereunder and theaccounting principles for special public corporations (Report dated October 2, 1987 from theSub-Committee on the Accounting Practices for Public Corporations under the Fiscal SystemCouncil).

1. Overview
The Bank posted a profit of 72.2 billion yen from the International Financial Account(increased 6.4 billion yen from the previous fiscal year), a profit of 54.7 billion yen from theOverseas Economic Cooperation Account (increased 28.9 billion yen from the previous fiscalyear), and a total profit of 126.9 billion yen (increased 35.3 billion yen from the previous fiscalyear) in FY 2005.
As of the end of FY 2005, the International Financial Account had total assets of9,782.6 billion yen (increased 3.1 billion yen from the end of the previous fiscal year), total
liabilities of 8,015.8 billion yen (decreased 36.2 billion yen from the end of the previous fiscalyear), and total capital and reserves of 1,766.8 billion yen (increased 39.3 billion yen from theend of the previous fiscal year). The Overseas Economic Cooperation Account had total assetsof 11,278.9 billion yen (increased 33.8 billion yen from the end of the previous fiscal year),total liabilities of 4,047.2billion yen (decreased 195.3 billion yen from the end of the previousfiscal year), and total capital and reserves of 7,231.7 billion yen (increased 229.1 billion yen
from the end of the previous fiscal year). Overall, the Bank had total assets of 21,061.5 billion
yen (increased 36.9 billion yen from the end of the previous fiscal year), total liabilities of
12,063.0 billion yen (decreased 231.5 billion yen from the end of the previous fiscal year), andtotal capital and reserves of 8,998.5 billion yen (increased 268.4 billion yen from the end of theprevious fiscal year).

12. Statement of Earnings
The Bank(Unit: hundred millions of yen)
FY2004916658258

The Bank
International Financial Account
Overseas Economic Cooperation Account

Increase△Decrease
FY2005-FY2004

FY2005
1,269
722
547

353
64289

International Financial Account(Unit: hundred millions of yen)
FY2004
Ordinary Interest on Loans
IncomeInterest on Loans in Japanese Yen

Interest on Loans in Foreign Currency
Guarantee Commissions
Interest on Securities
Interest on Deposits in Banks
Interest on Swaps and Miscellaneous Interest Received
Commissions
Foreign Exchange GainsOther IncomeTotal
Ordinary Interest on Borrowings
Expenses Interest on Bonds and Notes
Interest on Swaps and Miscellaneous Interest Payment
Administrative Expenses
Depreciation of Premises and Equipment
Commissions
Foreign Exchange Losses
Write-off of Loans
Amortization of Deferred Accounts
Other Expenses
Total
Net Earnings prior to provision for Allowance for Possible Loan andInvestment Losses
Reversal of Allowance for Possible Loan and Investment Losses
Provision of Allowance for Possible Loan and Investment Losses
Net Earnings*1

Allowance for Possible Loan Losses
Specific Allowance for Possible Loan Losses::*2

Allowance for Possible Loan Losses
Specific Allowance for Possible Loan Losses

::

2*1

Increase△Decrease
FY2005-FY2004

FY2005
2,130
1,013
1,117
39255991316112,834
1,174
443
287
152
936
58
25
170
2,201

3,200
1,417
1,784
390
59
199
16
6328
3,605
914
541
718
148
830
54357
168
2,794

1,070
403
667
△0034
△ 400
34717771
△ 260
98
431
△4△1△6△3332△17593

633

811

178

486
461 *2658

461
550
722

△ 258964255 (Article 15, No. 1 of the regulation of Ministry of Finance)
42 (Article 15, No. 2 of the regulation of Ministry of Finance)
164 (Article 15, No. 3, No. 4 or No. 5 of the regulation of Ministryof Finance)
237 (Article 15, No. 1 of the regulation of Ministry of Finance)
156 (Article 15, No. 3, No. 4 or No. 5 of the regulation of Ministryof Finance)
157 (Article 15, No. 6 of the regulation of Ministry of Finance)

Overseas Economic Cooperation Account(Unit: hundred millions of yen)
FY2004
Ordinary Interest on Loans
Income Dividends on Investments

Grant from General AccountInterest on Deposits in Banks
Commissions
Foreign Exchange Gains
Other Income
Total
Ordinary Interest on Borrowings
Expenses Interest on Bonds and Notes
Administrative Expenses
Depreciation of Premises and Equipment
Commissions
Loss from Disposal of Investments
Write-off of Loans
Amortization of Deferred Accounts
Other Expenses
Total
Net Earnings prior to provision for Allowance for Possible Loan andInvestment Losses
Reversal of Allowance for Possible Loan and Investment Losses
Provision of Allowance for Possible Loan and Investment Losses
Net Earnings*3*4

Allowance for Possible Loan Losses (ODA Loans)
Allowance for Possible Loan Losses (Private-sector
Investment Finance)
Specific Allowance for Possible Loan Losses
Allowance for Possible Investment Losses
Allowance for Possible Loan Losses (ODA Loans)
Allowance for Possible Loan Losses (Private-sector
Investment Finance)
Specific Allowance for Possible Loan Losses
Allowance for Possible Investment Losses::*3

Increase△Decrease
FY2005-FY2004

FY20052,597
35300
732,941
1,032
792
4
22
1,467
048
2,672

2,483
57300
070
32,850890
689328171,275
082,317△ 113
220000△ 91△ 142△1△2△0617△ 192△ 40△ 355

270534264

4,018
4,029 *4258

4,029
4,016547

11△ 14289

11 (Article 16, No. 1 of the regulation of Ministry of Finance)
1 (Article 16, No. 1 of the regulation of Ministry of Finance): 3,654 (Article 16, No. 3 of the regulation of Ministry of Finance):
363 (Article 16, No. 2 of the regulation of Ministry of Finance):
11 (Article 16, No. 1 of the regulation of Ministry of Finance):
1 (Article 16, No. 1 of the regulation of Ministry of Finance): 3,647 (Article 16, No. 3 of the regulation of Ministry of Finance):356 (Article 16, No. 2 of the regulation of Ministry of Finance)

33. Balance Sheets
International Financial Account(Unit: hundred millions of yen)
FY 2004
Assets

Loans
Loans in Japanese Yen
Loans in Foreign Currency
Investments
Securities
Cash and Cash Equivalents
Accrued Interest Incomes
Miscellaneous Assets
Premises and Equipment
Deferred Charges
Customer’s liabilities for Acceptance andGuarantee
Allowance for Possible Loan andInvestment Losses
Total
Liabilities, Long-term Borrowings, including
Capital & Borrowings Due within One Year
Reserves Bonds and Notes, including Borrowings
Due within One YearAccrued Interest Expenses
Miscellaneous Liabilities
Acceptances and Guarantee(Total liabilities)
CapitalReservesNet Earnings(Total capital and reserves)
TotalFY 2005

Increase△Decrease
FY2005-FY2004

84,99838,69446,304
1
1,053
628
2,310
195
36

79,00633,04645,960
4102
6,281
715
1,486
191
40

△ 5,992△ 5,648
△ 344
3102
5,228
86
△ 824
△359,035

10,551

1,516

△ 461

△ 550

△ 89

97,79597,8263153,593

49,066△ 4,527

17,345

19,814

2,469

480
68
9,035
80,520
9,855
6,763
658
17,275
97,795659
68
10,55180,158
9,855
7,091
722
17,66897,826

180△01,516△ 36232964393
31

Overseas Economic Cooperation Account(Unit: hundred millions of yen)
FY 2004
AssetsLoans
ODA Loans
Private-Sector Investment Finance
Investments
Cash and Cash Equivalents
Accrued Interest Income
Miscellaneous Assets
Premises and Equipment
Deferred Charges
Allowance for Possible Loan andInvestment Losses
Total
Liabilities, Long-term Borrowings, including
Capital & Borrowings Due within One Year
Reserves Bonds and Notes, including Borrowings
Due within One YearAccrued Interest Expenses
Miscellaneous Liabilities(Total liabilities)
CapitalReserves
Net Earnings(Total capital and reserves)
Total4FY 2005

Increase△Decrease
FY2005-FY2004

113,405
113,359
46
1,551
637
813
5
69
0

114,289
114,247
42
1,528
184
729
668-884888△4△ 23
△ 453
△ 85
1
△1△0

△ 4,029△ 4,01614112,451

112,789338

42,00540,202△ 1,802

250

100

△ 150

164
742,425
68,912855
258
70,026112,451

159
1040,472
70,656
1,113
547
72,317112,789△44△ 1,953
1,744258289
2,291338

The Bank AccountFY 2004
AssetsLoans
Investments
Securities
Cash and Cash Equivalents
Accrued Interest Income
Miscellaneous Assets
Premises and Equipment
Deferred Charges
Customer’s Liabilities for Acceptance andGuarantee
Allowance for Possible Loan and Investment
Losses
Total
Liabilities, Long-term Borrowings, including Borrowings
Capital & Due within One Year
Reserves Bonds and Notes, including Borrowings Due
within One YearAccrued Interest Expenses
Miscellaneous Liabilities
Acceptances and Guarantees(Total liabilities)
Capital of the International Financial Account
Capital of the Overseas Economic Cooperation
Account
Reserve of the International Financial Account
Net Earnings of the International Financial
Account
Reserve of the Overseas Economic Cooperation
Account
Net Earnings of the Overseas Economic
Cooperation Account(Total capital and reserves)
Total

198,403
1,552
1,690
1,442
2,316
264
36
9,035

10,551

1,516△ 4,490△ 4,566△ 76

210,246

210,615369

95,59789,268△ 6,329

17,595

19,914

2,319

644
74
9,035
122,945
9,855

819
78
10,551
120,630
9,855

175
41,516△ 2,315-

68,91270,656

1,744

6,763

7,091

329

658

722

64855

1,113

258

258

547

289

87,301
210,246

89,985
210,615

2,684
369

FY 2004
International Financial AccountTotal Assets
Total Capital and Reserves
Total Capital and Reserves / Total Assets
Overseas Economic Cooperation AccountTotal Assets
Total Capital and Reserves
Total Capital and Reserves / Total Assets
The Bank
Total Assets
Total Capital and Reserves
Total Capital and Reserves / Total Assets

5(Unit: hundred millions of yen)
Increase△Decrease
FY 2005
FY2005-FY2004
193,295△ 5,108
1,532△ 20102102
6,466
4,7751,443
21,492△ 823
260△4405(Unit: hundred millions of yen)
Increase△Decrease
FY 2005
FY2005-FY2004

97,795
17,27517.66%

97,826
17,66818.06%

31393
0.40%

112,451
70,02662.27%

112,789
72,31764.12%

338
2,291
1.84%

210,246
87,30141.52%

210,615
89,98542.73%

369
2,684
1.20%

4. Loans Past Due**(Note) “Loans Past Due” are loans which are placed on non-accrual status if they are past due for more thansix months.
International Financial AccountFY 2004 (A)Loans Past Due - 1
Loans - 21 / 2 (%)

1,426
84,998
1.68%(Unit: hundred millions of yen)
Increase△Decrease
FY 2005 (B)(B)-(A)972△ 454
79,006△ 5,992
1.23%△ 0.45%(Note)The loans excluded from the "Loans Past Due" due to debt relief agreement established in Paris Club
were 55.8 billion yen and 43.1billion yen as of the end of FY 2004 and FY 2005, respectively. The loans
excluded from the "Loans Past Due" due to the decision to waive by Japanese government was 1.5 billion yen
as of the end of FY 2004.
Overseas Economic Cooperation AccountFY 2004 (A)Loans Past Due - 1
Loans - 2
1 / 2 (%)

3,738
113,405
3.30%(Unit: hundred millions of yen)
Increase△Decrease
FY 2005 (B)(B)-(A)3,332△ 406
114,289884
2.92%△0.38%(Note)The loans excluded from the "Loans Past Due" due to debt relief agreement established in Paris Club
were 95.5 billion yen and 114.8 billion yen as of the end of FY 2004 and FY 2005, respectively. The loans
excluded from the "Loans Past Due" due to the decision to waive by Japanese government was 88.3 billion yen
and 8.4 billion yen as of the end of FY 2004 and FY 2005, respectively.

6